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2008 (10) TMI 131 - AT - Service TaxExecution of shipments of imports and exports by sea and air disputed period 2000-01 to 2003-04 demand on amount collected for transport of goods from warehouse, after clearance of same from custom, for import or export under head CHAs Service, is not justified brokerage commission for booking of export cargo not taxable under head BAS mere transportation charges not taxable under Cargo Handling Service - as the demand is not sustainable, the penalties and interest also not leviable
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